Task 2.2: On August 1, Joan Taylor and Tom Maid are partners in The Taylor Maid Company. They have capital balances of $30 000 and $20 000 respectively, and have an income ratio of 60% and 40%. Record journal entries for each of the independent situations below about the admission of a new partner: a) Jim Zucher agrees to purchase half of Taylor's equity for $18 000. b) Barry Thompson agrees to purchase all of Maid's equity for $17 000. c) Gary Malley invests $5 000 cash and equipment with a fair market value of $9 000 in the business